公立医院成本核算工作的数据信息化需求探讨

Discussion on Demand for Data Informatization of Cost Accounting in Public Hospitals

成本核算实务工作中常出现基础数据无法获取、数据质量欠佳、时效性不足、获取成本过高等影响核算工作质量的情况。对于公立医院成本核算工作中面临的成本归集、分摊参数计算、资源耗用等基础数据获取问题,应当从相关性原则和重要性原则出发,厘清成本数据归集和分摊思路,完善人力资源、设备资源及耗材资源等数据管理工作。同时,在智慧医院建设过程中,应重视绩效管理系统、人力资源管理系统、资产管理系统、医院信息系统和其他科室运营管理系统的建设,提高数据精细化程度,并实现与财务核算系统、成本核算系统之间的数据互联互通,保障成本核算工作中资源耗用数据获取的及时性和准确性,进一步提升公立医院成本核算工作质量。

In the cost accounting practice,the quality of cost accounting is often affected:the basic data cannot be obtained,the data quality is poor,the timeliness is insufficient,and the acquisition cost is too high.For the basic data acquisition problems in the cost accounting of public hospitals,such as cost collection,allocation parameter calculation,resource consumption,etc.,the hospitals should start from the principles of relevance and importance,clarify the idea of cost data collection and allocation,and improve the data management of human resources,equipment resources and consumable resources.At the same time,in the construction process of smart hospital,attention should be paid to the construction of performance management system,human resource management system,asset management system,hospital information system and operation management system of other departments so as to improve the degree of data refinement,realize data interconnection with financial accounting system and cost accounting system,ensure the timeliness and accuracy of resource consumption data acquisition in cost accounting work,and further improve the quality of cost accounting work in public hospitals.